A tax credit for a severely disabled child or young person
should be included in the calculation of the maximum tax credit (in
all awards commencing on or after 10.4.01) where
1) the applicant or partner is responsible for a child or
young person and
2) that child or young person is a member of the applicant's
household and
3) there is payable in respect of that child or young person
DLA care component at the highest rate (or would be but for
suspension due to hospitalisation)
